In theory, Jackson County should have been taxing the church. Actually, not in theory — by law. Missouri requires that a property be "regularly and actually used for religious worship" to qualify for tax exemption. Anybody who lives or works in the Crossroads could tell you that 1801 Grand has been thoroughly devoid of activity since at least 2007.

During that time, the county assessed 1801 Grand at about $3.5 million. The Corrigan Building, just a few blocks away at 1828 Walnut, was also assessed at $3.5 million during these years. But while the Corrigan Building's annual tax bill floated around $140,000 per year, the Church of Scientology paid almost nothing: $84 (not a typo) annually from 2010-2012, and, post-streetcar, $4,000 per year.